A Study On Performance Evaluation System Of The Growing High-tech Enterprises

With the development of economy, high-tech enterprises play an important role in the national economy, more and more people realize that the level of high-tech industry has already become an important criterion to determine the comprehensive competitiveness of a country. China has also issued a series of favorable policies to support the development of high-tech enterprises, in order to obtain the high-tech industry as the national competitive advantage. Because of the high-tech enterprises in the strategic position of our country, how to promote high-tech enterprises scientific development has become one of the hot topics in recent years. Performance evaluation is one of the three pillars of the enterprise internal management, which plays an important role in enterprise management.A reasonable performance evaluation system can promote the scientific and healthy development of enterprises. More and more scholars have realized that in order to ensure the scientific and reasonable evaluation of performance,the establishment of performance evaluation system need to base on the sector and stage of the company.The high-tech enterprises are characterized by high technology, high risk, high capital intensive which different from traditional enterprises,the traditional performance evaluation system which based on the financial evaluation can not meet the satisfaction of high-tech enterprises.In addition, the growth stage of high-tech enterprises plays an important role in the development of company.The evaluation of this stage need more emphasis on evaluation for innovation, intellectual capital of enterprises. Therefore, based on the characteristics of high-tech enterprises growth stage,a scientific performance evaluation system which reflect the real performance of reasonable and effective enterprise becomes an urgent need to address the problem, this is also this study’s starting point and purpose.This paper takes the high-tech enterprise growth period as the object of study, summarizes the domestic and foreign scholars’s research result on the high-tech enterprise performance evaluation,then determines the development stage of high-tech enterprise reasonably that based on the life cycle theory. So that a more suitable performance evaluation system can be choose according with the stage of high-tech enterprises of their own characteristics.After description of the main requirements of high-tech enterprise performance evaluation in growth stage, the paper designs the performance evaluation system which pay attention to high risk, high intellectual qualities with the performance evaluation tool-BSC.Afterwards,the performance evaluation system is constructed in five aspects which consist of financial, interests correlation, R&D and innovation, internal business process, learning and growth aspects. so that the system can fully reflect the operating performance and development potential of high-tech enterprises. At the end of this paper,after collection of business data of a specific high-tech enterprise,the application of performance evaluation system can verify the usability and availability of the performance evaluation system.A reasonable performance evaluation system can promote internal management and meet the requirements of stakeholders of high-tech enterprises, and ultimately promote the sustainable development of high-tech enterprises. Although there are also some regret and the insufficiency in the construction of growth stage of high-tech enterprise performance evaluation system which need to be consummated in future studies, on the whole, the establishment of performance evaluation system has important practical significance to the scientific and healthy development of high-tech enterprises, and also has certain reference significance on the scientific performance evaluation of high-tech enterprises.